PRO-LINE COMPUTER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRO-LINE COMPUTER
Largest movements
- Cash -€66,162
down €66,162 (-56.7%), from €116,692 to €50,531
mainly Trade debts (-€129,028) and Investment in fixed assets (net) (-€28,293)
- Receivables within one year -€27,540
down €27,540 (-18.5%), from €148,822 to €121,282
of which Other amounts receivable: -€31,920
- Tangible fixed assets +€11,486
up €11,486 (+3.1%), from €375,722 to €387,207
of which Furniture and vehicles: +€22,956
- Trade debts -€129,028
down €129,028 (-82.2%), from €156,976 to €27,948
- Debts after one year +€34,322
up €34,322 (+35.6%), from €96,513 to €130,835
- Current portion of long-term debt +€22,975
up €22,975 (+112.1%), from €20,493 to €43,469
- Short-term financial debts -€19,990
down €19,990 (-95.1%), from €21,029 to €1,038
of which Credit institutions: -€20,000
- Tax, wage and social debts +€17,148
up €17,148 (+368.7%), from €4,651 to €21,799
of which Taxes: +€8,641
- Purchases and services -€329,803
down €329,803 (-40.7%), from €811,073 to €481,270
- Turnover -€302,806
down €302,806 (-35.4%), from €856,127 to €553,321
- Gross operating margin +€26,997
up €26,997 (+59.9%), from €45,054 to €72,051
- Staff costs +€11,337
up €11,337 (+41.0%), from €27,646 to €38,983
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,643 | €602,369 | -€76,274 | -11.2% |
| Fixed assets | 21/28 | €378,479 | €389,964 | +€11,486 | +3.0% |
| Tangible fixed assets | 22/27 | €375,722 | €387,207 | +€11,486 | +3.1% |
| Land and buildings | 22 | €374,931 | €363,461 | -€11,470 | -3.1% |
| Furniture and vehicles | 24 | €790 | €23,746 | +€22,956 | +2905.4% |
| Financial fixed assets | 28 | €2,757 | €2,757 | = | 0.0% |
| Current assets | 29/58 | €300,164 | €212,405 | -€87,760 | -29.2% |
| Stocks and contracts in progress | 3 | €34,650 | €40,250 | +€5,600 | +16.2% |
| Stocks | 30/36 | €34,650 | €40,250 | +€5,600 | +16.2% |
| Amounts receivable within one year | 40/41 | €148,822 | €121,282 | -€27,540 | -18.5% |
| Trade receivables | 40 | €116,484 | €120,864 | +€4,380 | +3.8% |
| Other amounts receivable | 41 | €32,338 | €418 | -€31,920 | -98.7% |
| Cash at bank and in hand | 54/58 | €116,692 | €50,531 | -€66,162 | -56.7% |
| Deferred charges and accrued income | 490/1 | - | €342 | +€342 | |
| Total equity and liabilities | 10/49 | €678,643 | €602,369 | -€76,274 | -11.2% |
| Equity | 10/15 | €313,065 | €314,677 | +€1,612 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €221,378 | €221,378 | = | 0.0% |
| Reserves | 13 | €12,880 | €12,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,021 | €11,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,215 | €61,827 | +€1,612 | +2.7% |
| Provisions and deferred taxes | 16 | €7,347 | €7,347 | = | 0.0% |
| Deferred taxes | 168 | €7,347 | €7,347 | = | 0.0% |
| Amounts payable | 17/49 | €358,231 | €280,345 | -€77,886 | -21.7% |
| Amounts payable after more than one year | 17 | €96,513 | €130,835 | +€34,322 | +35.6% |
| Financial debts | 170/4 | €96,513 | €130,835 | +€34,322 | +35.6% |
| Amounts payable within one year | 42/48 | €206,718 | €94,510 | -€112,208 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €20,493 | €43,469 | +€22,975 | +112.1% |
| Financial debts | 43 | €21,029 | €1,038 | -€19,990 | -95.1% |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Other loans | 439 | €1,029 | €1,038 | +€10 | +0.9% |
| Trade debts | 44 | €156,976 | €27,948 | -€129,028 | -82.2% |
| Suppliers | 440/4 | €156,976 | €27,948 | -€129,028 | -82.2% |
| Taxes, remuneration and social security | 45 | €4,651 | €21,799 | +€17,148 | +368.7% |
| Taxes | 450/3 | €503 | €9,143 | +€8,641 | +1718.9% |
| Remuneration and social security | 454/9 | €4,148 | €12,656 | +€8,508 | +205.1% |
| Other amounts payable | 47/48 | €3,569 | €257 | -€3,313 | -92.8% |
| Accrued charges and deferred income | 492/3 | €55,000 | €55,000 | = | 0.0% |
| Turnover | 70 | €856,127 | €553,321 | -€302,806 | -35.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €811,073 | €481,270 | -€329,803 | -40.7% |
| Remuneration, social security and pensions | 62 | €27,646 | €38,983 | +€11,337 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,260 | €16,807 | +€4,547 | +37.1% |
| Other operating charges | 640/8 | €1,145 | €2,976 | +€1,832 | +160.0% |
| Non-recurring operating charges | 66A | €646 | - | -€646 | |
| Gross operating margin | 9900 | €45,054 | €72,051 | +€26,997 | +59.9% |
| Operating profit (loss) | 9901 | €3,357 | €13,284 | +€9,927 | +295.7% |
| Financial income | 75/76B | €5,418 | €90 | -€5,328 | -98.3% |
| Recurring financial income | 75 | €5,418 | €90 | -€5,328 | -98.3% |
| Financial charges | 65/66B | €7,689 | €10,524 | +€2,834 | +36.9% |
| Recurring financial charges | 65 | €7,689 | €10,524 | +€2,834 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €1,086 | €2,851 | +€1,764 | +162.4% |
| Income taxes | 67/77 | €503 | €1,238 | +€736 | +146.4% |
| Profit (loss) for the period | 9904 | €584 | €1,612 | +€1,029 | +176.3% |
| Profit (loss) for the period to be appropriated | 9905 | €584 | €1,612 | +€1,029 | +176.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.